SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI
In the result, the appeal of the assessee is allowe
ITA 77/PAN/2020[2015-16]Status: DisposedITAT Panaji13 May 2022AY 2015-16
Bench: Dr. M. L. Meena & Shri Anikesh Banerjee
Section 143(3)Section 14ASection 194A(3)(iii)Section 194A(3)(iv)Section 263Section 40
77,004/- only in the P&L account under the only in the P&L account under the head "To Interest paid for loan" which may also include paid to co head "To Interest paid for loan" which may also include paid to co-operative societies".
operative societies".”
3.2. Accordingly, a show cause notice was issued